§ 5.04.080. Constitutional apportionment.

A.

None of the business taxes provided for by this title shall be so applied as to occasion an undue burden upon interstate commerce or violate the equal protection and due process clause of the Constitution of the United States and the state.

B.

In any case where a business tax is believed by a business taxpayer or applicant for a business tax certificate to place an undue burden upon interstate commerce or violate such Constitutional clauses, he/she may apply to the collector for an adjustment of the business tax. The application may be made before, at, or within six months after payment of the prescribed business tax. The applicant shall, by sworn statement and supporting testimony, show his method of business and such other information as the collector may deem necessary in order to determine the extent, if any, of such undue burden or violation. The collector shall then conduct an investigation, and, after having first obtained the written approval of the city attorney, shall fix as the business tax for the applicant an amount that is reasonable and nondiscriminatory, or, if the business tax has already been paid, shall order a refund of that amount over and above the business tax so fixed.

(Ord. 89 § 2 (part), 1971: prior code § 6107)

(Ord. No. 595, § 11, 9-8-15)